Legal Opinion
Estate of Baker v. Commissioner
United States Tax Court
Decided October 5, 1988No. Docket No. 39483-86Unpublished
1Opinion of the Court
ESTATE OF RAYMOND BAKER, JR., DECEASED, NANCY O'DONNELL BAKER, EXECUTRIX, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Baker v. Commissioner
Docket No. 39483-86.
United States Tax Court
T.C. Memo 1988-483; 1988 Tax Ct. Memo LEXIS 510; 56 T.C.M. (CCH) 417; T.C.M. (RIA) 88483;
October 5, 1988.
Kenneth R. Hughes and Donald L. Wiley, for the petitioner.
Nancy B. Herbert, for the respondent.
RAUM
MEMORANDUM OPINION
RAUM, Judge: The Commissioner determined an estate tax deficiency in the amount of $ 61,565.66 in respect of the estate of Raymond M. Baker, Jr., who died November 28,…
2Cases cited6 opinions
- Young Men's Christian Ass'n v. DavisOhio Supreme Court · 1922
- In Re Estate of Herbert R. Penney, Deceased. Milton H. Penney v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1974
- Meyer v. United StatesSupreme Court of the United States · 1960
- Estate of Leach v. CommissionerUnited States Tax Court · 1984
- Estate of Preisser v. CommissionerUnited States Tax Court · 1988
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